Research On The Impact Of Finance And Economic In Liaoning Under The Policy Of Replacing The Business Tax With A VAT

Currently, sales tax and VAT coexist, which results in repeating tax and VAT deduction chain broken, restricting exports of service and other issues that hinder the development of many enterprises and even entire business tax industry. A robust VAT system, not only have a complete offset mechanism, its collection also need to cover the range of production, circulation and consumption of all the links. October 2011, the State Council meeting decided to carry out the policy of replacing the business tax to VAT step by step, which chose the first stop in Shanghai, and spread across the country in August 2013, in order to effectively solve the problems caused by the coexistence of the two taxes. Liaoning Province to enjoy the results of reform as the third phase of the provinces, in August 2013 formally incorporated into the scope of the pilot, the wording has to carry out pilot work in Liaoning Province has been more than two years. Although the reform has been to many pilot industry enterprises has brought tangible benefits, but there are still some enterprises have been a tax increase in the phenomenon, and the "Camp changed by" accounting after the accounting is more complex, which is also the enterprise management put forward higher requirements. Meanwhile, in financial terms, because the sales tax is a local tax, and VAT is shared between central and local taxes, and the only place to enjoy a 25% share, after the reform of local tax revenue will be substantially reduced. Therefore, must be combined with the actual situation in Liaoning Province, to develop targeted solutions to protect "Camp changed by" pilot can be implemented smoothly in Liaoning Province.From the perspective of Liaoning Province starting to study the "Camp changed by" influence to bring the financial and economic Liaoning, and then propose countermeasures on related issues. This paper is divided into six parts, the first part introduces the research background, significance, research methods and innovation, and research scholars at home and abroad were reviewed; the second part introduces the "Camp changed to increase" means Necessity and related policies and theoretical support for this study theoretical basis; the third part on the financial and economic situation in Liaoning Province, "Camp changed by" its impact. Financially, divided into general, three levels and trends in the region were launched; the economic aspect, select transportation, modern service industry and construction, each of these small-scale taxpayers three sectors and the general taxpayers’ camp changed by "before and after tax for system analysis. The fourth part, the use of empirical methods were investigated "the camp changed to increase" the overall impact on the financial and economic Liaoning Province. The fifth part is the analysis of the earlier problems that arise summarize it, and the Liaoning provincial government and the pilot were standing industry business perspective proposed countermeasures; The sixth part is the conclusion.